Judgements and Orders, Supreme Court and High courts of India

Female heirs of a Hindu governed by the Dayabhaga School of Hindu Law dying intestate could not impress upon their inherited property the character of joint family property. The properties inherited from her husband was assessable in the hands of the

A Person involved in buying goods or availing services for the purpose of earning his livelihood through self-employment would be within the scope of the definition of consumer.

Insurance company can be made liable only in respect of the number of passengers for whom insurance can be taken under the Motor Vehicles Act and for whom insurance has been taken as a fact and not in respect of the other passengers involved in the a

The Hon'ble Gauhati High Court in Century Plyboards (India) Ltd. &Anr. v. the Union of India & Ors. [WP(C) 3210 of 2022 dated May 18, 2022] held that the Managing Director ("MD") of a company should not be directly summoned by authorities under Secti

The Apex Court held that - after considering all aspects of the meaning of lease including financial lease held that the Appellant in this case an operational creditor and not a financial creditor and thus was not entitled to treated as so in the CIR

The Hon’ble NCLAT held that in view of the provisions of Section 238 of the IBC 2016 the financial Creditor/ Operational Creditor/Corporate Persons can file an application under Section 7 ,9 & 10 of the I & B Code, 2016 before the respective Adjudica

Hon’ble Tribunal in this case rightly held that company by virtue of being incorporated u/s 8 of the Companies Act, 2013 has committed to the approving authorities under the parent legislation that its activities are for the promotion of its aforesai

The Hon'ble Kerala High Court in M/s G & C Infra Innovations v. Union of India and Ors. [WP(C) No. 14096 of 2019 dated March 7, 2022] has directed the Revenue Department to facilitate revising of Form GST TRAN-1 to the assessee and make necessary arr

In this reference at the instance of the assessee, the following two questions have been referred to this court under s. 256(1) of the I.T Act, 1961.

The Hon'ble Gujarat High Court in Munjaal Manishbhai Bhatt v. Union of India [R/Special Civil Application No. 1350 of 2021 dated May 06,2022] has quashed and set aside the order passed by the AAAR, providing for mandatory deeming fiction for deductio